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    <title>The Nagaland Goods and Services Tax (Fifth Amendment) Rules, 2017.</title>
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    <description>Amendments extend specified time limits, require electronic declaration in FORM GST ITC-01 within thirty days for claiming input tax credit (with Commissionerally notified extensions), validate FORM GST PMT-06 challans for fifteen days, permit specified cross-border payment mechanisms for non-resident online suppliers, restrict additional customs duty credit on imported gold dore bar to one-sixth with five-sixth debited on supply, require appointment of officers not below Joint Commissioner to the Authority for Advance Ruling, and substitute FORM GST REG-13 for UIN applications with expanded data and verification fields.</description>
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